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Public laws of the State of North-Carolina, passed by the General Assembly [1862-1863]

1862-'63. Chap. ()6—67. ' «7
ordinance of the convention entitled 'an ordinance to make
some provision for tli€ families of soldieis d^nnj; in the ser-vice'
'' be 60 extended, as after the word " mother," in the
fifteenth line, to insert the words " and if his mother he
dead, then to the next of kin ; and wlien the son Jies in the
service, leaving his mother surviving him, and his father
shall have been absent from the State and not been heard
from for one year, then any bounty or other sum of money
due to the estate of the son shall lie paid to the mother."
^-Ejc.2.3<i it further enacted., That this act shall l)e in
force from and after its ratification. {^Ratified the'ilth day
of Jaiwary^ 1863.]
TAXES, REMESSrON OF, &g.
AN ACT IN eeferp:n'ce to taxes and the liabilitiis of Chap. 67,
SHERIFFS.
, Secpton 1, Be it enacted hj the General Assembly of the Remission of
State of MortK-CojrolmOj^ and it is hereby enacted hy the au-
"^^'
tkority of the saine^ That the courts of pleas and quarter
seesioni shall have power to hear and cpnsidcr all petitions .
for the remission of taxes assessed for the year 1862, and
thereafter, in property, in* their several counties, which has
been taken or destroyed, decoyed or carried away- by the
enemyj and to remit so much of the taxes assessed upon
said property so taken or destroyed, decoyed or carried
away, as may have been tested by the said petition and *
upon which the taxes have' not been paid and may then be
due. 'fi ,
Si'X;. 2. 3e U ftirihryr enacted. That the said courts shall Couru'to grant
have power upon the petition of the sheriffs of the several slieriffa wLre
counties that are now in the possession of the enem}", by p^.s^cssTow'"
reason whereof the said sheriffs have not been abk to col- tuctnoiiiv.
lect the taxes to grant nnto the petitioner thoir certificate of
the said facts attested by the clerks of the said courts, which
gaid certificate shall be full and sufficient answer for any de-fault
incurred by said sherifrs to return the said taxes.

1862-'63. Chap. ()6—67. ' «7
ordinance of the convention entitled 'an ordinance to make
some provision for tli€ families of soldieis d^nnj; in the ser-vice'
'' be 60 extended, as after the word " mother," in the
fifteenth line, to insert the words " and if his mother he
dead, then to the next of kin ; and wlien the son Jies in the
service, leaving his mother surviving him, and his father
shall have been absent from the State and not been heard
from for one year, then any bounty or other sum of money
due to the estate of the son shall lie paid to the mother."
^-Ejc.2.3